The City of Cocoa Beach, Florida respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Carr Riggs & Ingram, LLC 215 Baytree Drive Melbourne, FL 32940 Examination Period: Fiscal Year October 1, 2021- September 30, 2022 The finding from the examination of the City of Cocoa Beach (the "City"), Florida's compliance with the requirements specified in Part IV "Requirements for an Alternative Compliance Examination Engagement for Recipients That Would Otherwise be Required to Undergo a Single Audit or a Program-Specific Audit as a Result of Receiving Coronavirus State and Local Fiscal Recovery Funds" of the CSLFRF section of the 2022 0MB Compliance Supplement is discussed below. PAYROLL COSTS Finding: The testing performed as part of the examination engagement identified $12,261 of payroll expenditures that were not allowable costs. Management's Response: Acknowledges the audit finding and corrective action has been taken. The Authority has implemented an additional accounting personnel to assist with internal controls and separation of duties. Thus, this position allows the ability for review of information prepared by others in sufficient detail to detect and correct an error. Journal entries will have consistent evidence of review and approval by someone who is both knowledgeable of accounting and independent of the preparer. Implementation Timeline: March 31, 2023 Responsible Party: Patrisha Draycott, Chief Financial Officer